Discovering the Day Pagume 6

1.Background
As a sovereign and modern country, it is the constitutional duty of Executive branch of the government to set the calendar year and budget year. Accordingly first, the Ethiopian calendar year is from Meskeram 1 to Pagume 5 or 6, when from September 12 or 11 to September 11 or 10 recur in the temperates. Second, the Ethiopias budget year is set from Hamle 1 to Sene 30, when July 8 to July 7 recurs in the temperates. Third, it is based on the above budget year; Ethiopias income tax schedules are made. Thus, in accordance with Employment income tax schedule of Ethiopia, there are 12 accounting months: 11 of 30 days (Meskeram to Hamle) and one special accounting month of 35 or 36 days (Nehase and Pagume). This means that the current income tax law does verbally oblige every employer how to treat the income tax base of Pagume. Employers have an obligation to withhold the tax from each payment to an employee, and to pay the withheld amounts to the Tax Authority the amount withheld during each calendar month, in applying preceding income attributable to the months of Nehase and Pagume shall be aggregated and treated as the income of one month. Income tax law (2002) at 1873. 1.1. Statment of the Problem Neither English-English Dictionary nor encyclopedias of Britannica nor American know the Ethiopian calendar months. Besides, all the bilingual English Amharic Dictionaries unscientifically define Ethiopian calendar months by an alphabetical arrangement of Gregorian calendar months. This means that April is Miyazia, August is Nehase and September is Meskeram. Thus, these definitions seem to consider Gregorian calendar months and Ethiopian calendar months are identical and the same. However, when we mathematically analysis these definitions, we found that 12 months of 30 days of Ethiopian calendar (360 days) is less than 12 Gregorian calendar months (365 or 366 days in common and leap year respectively):- 7 months of 31, 4 months of 30 and one month of 28 or 29 days. Accordingly, Ethiopian calendar months are less than Gregorian calendar months by 5 and 6 days. But in reality and in accordance with current Ethiopian calendar, these 5 and 6 days are denoted by the word Pagume. Thus, 1 to 5 or 6 of Pagume does recur in the tropics, when 6 to 10 or 11 of September recur in the temperates. Moreover, the negative consequences of unscientific definition of Ethiopian months by the Gregorian reveal that there are several problems in our world. First, although we are living in a digital age, the tropics that cover about 26.11% of our planet earth remain undiscovered. The tropics is undiscovered, because both use of Ethiopian calendar months only in the current Ethiopia and Gregorian calendar months in the tropics are false. Use of Ethiopian calendar only in the current Ethiopia is false, because the circumference of current Ethiopia cannot cover 24 hours (half part of Ethiopia is day and other half part is night). Use of the Gregorian calendar months in the tropics is false, because longer variations of day and night and extreme seasons of the temperates which are revealed by the Gregorian calendar months were/are/will not recur in the tropics. Second, although Pagume is 5 or 6 faster rotations of the tropics, when 6 to 10 or 11 of September are slower rotations of the temperates; there is neither factors income (5 or 6 days of salary income, rented house income) nor income tax revenue in Ethiopia. Thus, fairly speaking the economic model of Ethiopia is only a model of 360 days. This means that the economics of Pagume is undiscovered. Third, if there is salary income during Pagume, there are no complementary income tax schedules that use to plan, legislate, implement and monitor special month budget of 35 or 36 days (Nehase and Pagume). Moreover, against the principles of Ethiopias or the tropics accounting months, most public enterprises such as Telecommunication, Ethiopian Airlines Corporation, Ethiopian electric Corporation and Universities are operating their activities using Gregorian accounting months.

Besides all international nongovernmental organizations, corporations of private sector are not governed by the accounting months of Ethiopia. Last but not least, it is not only all other countries which are found in the tropics but international institutes such as world Bank, Organization of African Union, Economic Commission for Africa, United Nation Development Program; etc, that are located in Addis Abeba also unrealistically use the accounting months of Gregorian.

1.2.Objectives of the study

The general objective of the study is to compare the nature and use of Ethiopian calendar months and Gregorian calendar months. Specific objectives of the study are to: review the current definition of calendar day and year, explain the scientific formulation of Ethiopian calendar months, show common and leap year calendar months of Ethiopia and Gregorian respectively, analyze the unrealistic definition of Ethiopian months by the Gregorian that illuminates Pagume, discover Pagume or construct realistic definition of both calendar months, explain the scientific Ethiopian calendar months belong to the tropics, when the Gregorian does the temperates.

1.3.Data sources and Method of Analysis

The data sources are English-English and Bilingual English Amharic Dictionaries and Schedules of Ethiopian Calendar months and theoretical monthly income tax laws (1953 and 1994 EC.). Using Microsoft Excel, Ethiopian calendar months and Gregorian calendar months are mathematically compared .It is known that three types of information may be entered into an Excel worksheet. They are text, numeric and formulas. The term text refers to alphabetic characters or a combination of alphabetic characters and numbers, sometimes called alphanumeric. Numeric is any cell entry comprised completely of numbers falls into the numeric category. Formulas are a convenient way to perform mathematical operations on numbers already entered into the worksheet Michael Sullivan (2006:6).Specific instructions are provided in the sections for problems that require use of formulas.